Audit of Purchasing Card Program, July 2018

14 |  A u d i t o f t h e P u r c h a s i n g C a r d P r o g r a m  J u l y 2 0 1 8 6. Annual P‐Card Approver Training Observation  The P‐Card Manual, chapters 2.3 and 2.4, define the classification and responsibilities of P‐Card  Department approving officials and Department Directors, respectively. Included in their  responsibilities is the requirement to complete mandatory P‐Card training for approving  officials and annual refresher training thereafter. The auditor obtained a list of all approving  officials, and a list of each individual that completed the P‐Card training course for approving  officials. The online training was offered throughout calendar year 2017 from the Training  Registration and Activity Center (TRAC) application.  A total of 41 individuals were identified that are responsible for review and approval of monthly  reconciliation packets for P‐Card transactions. Upon review of the individuals that had  completed the training, the auditor determined that seven of the 41 individuals, had not  completed the mandatory annual P‐Card training for approving officials.  Recommendation To ensure compliance with the P‐Card Manual, a quality assurance process should be  implemented to monitor that the required annual refresher training is completed by all  approving officials and department directors.  Management Response  The Purchasing Card Administrator will work with Human Resources/Training to develop a  quality assurance process to monitor completion of annual refresher training for all approving  officials and department directors with a set mandatory due date.  The expected date of implementation is January 1, 2019.